Fort Worth weekly gazette. [volume] (Fort Worth, Tex.) 1882-1891, 1887-05-06
PERFECTED LEGISLATION
Some Bills Passe by the Twentieth
Legislature of the State at the
Regular Session, 1887.
OFFICIAL COMPILATION
TAXATION.

TAXATION.
Section l. Be it enacted by the Leeis.
lature Of the state of Texas:
Sec. l. That title 50 of the Revised
Civil Statutes be amended by adding
thereto the following articles, to be
known as articles 1920, ana 1880, end
by amending articles 474O, 4744, 4746,
4747 and 4748 of said title, so tina,
they shall hereafter read as follows
Article 47l2G. II the assessor of taxes
shall discover in his county, or outside
of his county, but belonging TO resident
OF the county, any personal property
which has not been assessed or rendered
for taxation for every year for two year.
| past, he shall list and assess the same for
each and every year thus omitted which
1t has belonged to said resident, in the
manner prescribed for assessing other
property, and such assessment shall be
as valid and binding as though it had been
rendered by the owner thereof.
Article 4740. The collector of taxes
shall keep his Office at the county seat OF
his county, and il shall be the duty of
every person who has failed TO attend
and pay his taxes st the times and places
IN his precinct named by the collector,
as provided in the preceding article, to
call at the office of the collector aud paw
the same before the last day of December
OF the same yesr for which the assess
ment IS made.
Article 4744. The collector CT taxes
shall make out, on forms to be furnished
for that purpose by the Comptroller of
Public Accounts, on and after the first
day OF April of each year, triplicate lists
OF delinquent or insolvent taxpayers, the
caption of which shall be the "List of
! delinquent or insolvent taxpayers" In
this list he shall give the name of
the person, firm, company or cor
poration from whom the taxes are due,
in separate columns, and he shall post
one copy of these delinquent or in
| solvent lists at the courthouse door, ana
one at two other public places in his
county. And the collector of taxes, upon
the certificate of the commissioners court
| that the persons appearing on the insol-
vent or delinquent lists have no property
out of which to make the taxes assessed
against them, or that they have moved
out OF the county and that no property
can be found in the county belonging to
such persons out of which to make the
taxes due, shall be entitled to q credit on
final settlement of his accounts for the
amounts due by the persons, firms, COM
panies or corporations, certified to by the
commissioners court as above provided
for.
Article 4746. If any person snail fail or
refuse to pay the taxes imposed upon him
or his property by law, until the first day
OF January next succeeding the return of
the assessment roll of the county to the
Comptroller, the collector of taxes shall,
by virtue of his tax roll, seize and levy
upon and sell so much personal property
belonging to such person as may be suffi-
Gent to pay his taxes, together with all
costs accruing thereon; provided, there
shall be no levy on prop
erty when the owner thereof has the
right to pay at the ComptrolIer's office,
until a list of the persons who have paid
their taxes at said Office has been fur
nished the collector of taxes by the Comp
troller. The Comptroller shall forward
said list of paid taxes on or before the
first day Of February of each year, and
the collector shall Immediately, on re-
ceipt OF said list from the Comptroller,
levy on ana sell the property of such non
residents as have not paid their taxes. IN
accordance with the law regulating the
sale of property for taxes
Article 4747. If apygperson shall point
out to the collector Of taxes sufficient
personal property belonging to him to
pay al taxes assessed against him before
January l of any year, thecollector shall
Immediately levy upon and sell such prop
erty so pointed out, in accordance with
the laws regulating tax sales 6f a similar
class of property. SSszA. 81
Article 4748. II it comes to the .knowI-
edge of the collector that any personal
property assessed for taxes on the rolls is
about TO be removed from thescounty, and
the owner of such property has not other
il the county sufficient to satisfy
all assessments against him, th6scOllector
shall immediately levy upon a sufficiency
OF property to satisfy such taxes and all
costs, and the same sell in accordance
with the law regulating sales OF personal
property for taxes, unless the8 ownersof
such property shall give bond, with subj
Gent security, payable to and to be ap-
proved by the collector, and conditioned
for the payment of ths,taxes due GA such
property, on or before anuary nextsuc
ceeding. 5sE ~ 81
Article 1850 It shall be5theauty of
the tax collector to- make an affidavit be-
fore any justice of tks:peace against any
pCLcOUI ulUt VI dSEOCIaIIOu VI pbJpOu5 Gu
gaging in or pursuing any occupation on |
which, under the laws of this state, tax
is imposed, who fails or refuses to pay
the same. And any collectorof taxes
who shall knowingly permit any person,
firm or association of persons to engage |
in or pursue any occupationsan which, by
the laws Of this state, aatax is i'm
posed, without first paying. all legal
taxes assessed against such. person,
firm or association of persons, for such
occupation, for state and county pur-
poses, shall be fined in;ysny sam notices..
than $50 nor more than $500 for every |
such offense; proyited, tn stevidence that |
such collector ofAayes has made the aH-f
davit herein required Immediately against I
such person, firm or ass ociation of per-
sons so pursuingsn ocgapation in viola
ton of law, shall be defense against all
prosecutions and rghis section.
Sec. 2. All laws and. sparts of laws in
conflict with the provisions of this act be |
and the same are hereby repealed.
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